9911796707
TMI Blog2023 (10) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... ansmarines, whereas the services are provided by M/s United Custom House Agency Pvt Ltd., M/s Speed Impex, M/s R.N. Orange Overseas Pvt. Ltd. and M/s Reliable Travel Cargo Ltd. - HELD THAT:- In this case the Customs House Agent has entered into agreement/contract with other parties to provide the said services on their behalf and the copies of agreements between service providers and the Custom House Agent and the certificates from the CHAS for acting as pure agents have been furnished by the appellant but the same were not considered by the Ld. Commissioner (Appeals) while rejecting the refund claim - the appellants are entitled to refund of service tax paid on CHA Services subject to verification by lower authorities. Foreign Based ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent ORDER These two appeals are directed against the impugned order dated 05.10.2011 passed by the Commissioner (Appeals), Chandigarh-I whereby the Ld. Commissioner (Appeals) has rejected the appeals of the appellant. As the issues involved in both the appeals are identical, therefore, both the appeals are taken up together for discussion and disposal, the details of which are given herein below in tabular form:- S. NO. APPEAL NO. NOTIFICATION NO ISSUE, PERIOD AMOUNT 1 ST/32/2012 17/2009-ST dated 07.07.2009 Jan 2009 to March, 2009 Refund Amount Rs. 5,02,779/- Claim filed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid on invoices of service providers for Custom House Agent services, Export Commission paid to foreign Agent, Transport of Goods by road from Factory to ICD and Transport of Goods by Rail from ICD to Port of Export used for export of goods for the period cited above in the table. Thereafter, Revenue issued Show Cause Notices proposing to rejection of the refund claims on various grounds as stated in the table above. The appellant filed a detailed reply to the show cause notices and after following due process, the original authority vide order dated 06.07.2010 rejected the refund claim of the appellant. Aggrieved by the said order, the appellant preferred appeals before the Ld. Commissioner (Appeals) who upheld the order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices for affecting the export. Further, the Ld. Counsel has submitted that in order to facilitate the export, the appellant appointed M/s United Custom House Agency Pvt Ltd. and other CHAs to act as a pure agent of the Appellant during the course of export. Such payments were later reimbursed by the appellant to the CHA. He further submitted that the CHA's enters into a contract of composite services which consist of various services which are related to export. Therefore, the CHA is covered within the scope of service provider and invoices/debit notes issued by them are valid documents under Rule 4A of the Service Tax Rules. Further, we find that in this case the Customs House Agent has entered into agreement/contract with othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of this, we are of the view that the condition laid down in the notification are satisfied and the appellant is entitled to get the refund on this service subject to verification by the lower authorities. (iii) Transport of Goods by Road and By Rail:- The Ld. Commissioner has rejected the refund of service tax paid on transport of goods by Road and Rail on the ground that the details of exporter invoices are not mentioned in lorry receipts and the appellant has not provided any proof of payment of service tax. Ld. Counsel for the appellant submitted that the debit notes which are issued by the service providers in lieu of their services, is a prevalent practice in trade, wherever commercial accounts are settled between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt's objection is that debit note is not the document prescribed in Rule 9 of the Cenvat Credit Rules, 2004 for availing Cenvat credit. However, there is a clear finding in the impugned order that it is not disputed that document called 'debit note', contain the details like the name and registration number of the service provider, the nature of the service provided, service tax payable, service tax charged etc, or in other words all the details which are required to be mentioned in the invoice. Since the debit notes contain all the details which are required to be mentioned in the invoice and except for its name it can be treated as invoice, in my view, the Commissioner (Appeals)'s order permitting Cenvat credit on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
